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All Journal Jurnal Akuntansi dan Keuangan CARADDE: Jurnal Pengabdian Kepada Masyarakat jurnal syntax admiration Forum Bisnis dan Kewirausahaan eCo-Fin Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Publikasi Riset Mahasiswa Akuntansi Electronic Journal of Education, Social Economics and Technology MDP Student Conference
Siti Khairani
Universitas Multi Data Palembang
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The Influence of Capital Structure, Profitability, and Good Corporate Governance on Greenwashing in Infrastructure Companies in Indonesia Seprianti Seprianti; Siti Khairani
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1246

Abstract

This research aims to analyze the influence of capital structure, profitability, and Good Corporate Governance (GCG) on greenwashing practices among infrastructure companies listed on the Indonesia Stock Exchange during 2023–2024. The independent variables used in this study consist of profitability (Return on Assets), capital structure (Debt to Equity Ratio), the frequency of board of commissioners’ meetings, the proportion of independent commissioners, and the presence of an audit committee. The findings reveal that capital structure exerts a significantly negative effect on greenwashing practices. Meanwhile, profitability, the proportion of independent commissioners, the number of board meetings, and the existence of an audit committee show negative but statistically insignificant effects on greenwashing. Taken together, all independent variables collectively have a significant influence on greenwashing, with a coefficient of determination of 43.6%. These outcomes suggest that capital structure is the most influential determinant of greenwashing practices within Indonesia’s infrastructure sector, whereas the current implementation of GCG mechanisms has yet to effectively curb such practices.
Pengaruh Pertumbuhan Penjualan Dan Intensitas Modal Terhadap Penghindaran Pajak Pada Perusahaan Sektor Real Estate Yang Terdaftar Di BEI Tahun 2022-2024 Vincent Salim; Siti Khairani
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 5 No. 1 (2026): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v5i1.323

Abstract

The objective of this research is to analyze the impact of sales growth and capital intensity on tax avoidance behavior in IDX-listed real estate firms throughout the years 2022 to 2024. Employing a quantitative methodology, employs multiple linear regression analysis to evaluate the correlation between tax avoidance as the dependent factor and two independent predictors which is sales growth and capital intensity.. Secondary data was gathered from the official annual financial statements of property and real estate firms publicly traded on the IDX. Empirical findings indicate that neither the growth in sales nor the level of capital intensity exerts a statistically significant effect on the tax avoidance behaviors of the sampled companies. These results are inconsistent with the agency theory used in this study, which explains that within a company there will be differences in interests between the principal as shareholder and the agent as management, which will cause each party to do things that benefit their own interests..
Co-Authors Amanda Maharani Aulia Virani Cintia Cintia Hendra Wijaya Jesslyn Mery Gita Arriyani Priscila Patricia Apriani Raisa Pratiwi Seprianti Seprianti Ulfa, Sapuro Vincent Salim